Please help with the bulleted items in image 3 using attached images 1 and 2.

Problem 6.3A Objective 6-1 Journalizing and posting closing entries. On December 31, after adjustments, Ponthieu Company's ledger contains the following account balances 101 Cash 111 Accounts Receivable 121 Supplies 131 Prepaid Rent 141 Equipment 142 Accumulated Depreciation-Equip. 202 Accounts Payable 301 Louls Ponthieu, Capital (12/1/20X1) 302 Louis Ponthieu, Drawing $ 47,200 Dr. 17.800 DE 4,000 Dr. 40,600 Dr. 64.000 DE 2.000 Cr 8,500 CC 85,620 CE 8.200 Dr. The Best Group Worksheet Month Ended December 31, 20X1 ADJUSTMENTS ACCOUNT NAME CREDIT DEN CREDIT TRIAL BALANCE DEBIT 9340000 13100 000 800 000 3200 000 8500 000 (a) b) 340000 400000 c) 3 40 000 1300 000 142 00 0100 Cash Accounts Receivable Supplies Prepaid Advertising Equipment Accumulated Depreciation Equipment Accounts Payable Randy Best Capitol Rondy Best Drowing 10 Fees Income 11 Supplies Expense 12 Advertising Expense Depreciation Expense-Equipment 14 Solaries Expense 15 Utilities Expense 16 Totals 11 Net Income 940 000 103 50 0100 10) b) (C) 340.000 4100 000 340 000 1540000 23 00100 25850 000 258 50 000 10800100 10180 000 18 401 Fees Income 511 Advertising Expense 514 Depreciation Expense-Equip 517 Rent Expense 519 Salaries Expense 523 Utilities Expense 163,600 CE 5300 1.000 DK 4.600 DE 38.800 DE 7.720 DK INSTRUCTIONS 1. Record the balances in the ledger accounts as of December 31. 2. Journalize the closing entries in the general journal, page 4. Use account number 399 for the Income Summary account. 3. Post the closing entries to the general ledger accounts. Analyze: What is the balance of the Salaries Expense account after closing entries are posted? Prepare the General Ledger Accounts. (Hint: Enter the beginning balances of each account) Prepare the Worksheet Prepare the Financial Statements Journal and Post the Adjusting Entries Journal and Post the Closing entries